https://www.taxtmi.com/caselaws?id=200378 Tax imposed on the retail sale of motor spirit and lubricants was construed as a levy on a sale transaction, not as a duty of excise. The Federal and Provincial Legislative Lists were read harmoniously, and "taxes on the sale of goods" was held to cover the last retail sale to the consumer, while "duties of excise" was confined to goods manufactured or produced in India at, or in connection with, the manufacture stage. As the impugned levy applied to retail sales as articles of trade, without reference to manufacture or origin, it fell within provincial legislative competence and was not ultra vires. en-us Fri, 02 Dec 1938 00:00:00 +0530 Tue, 27 Mar 2018 12:58:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=200378 Tax imposed on the retail sale of motor spirit and lubricants was construed as a levy on a sale transaction, not as a duty of excise. The Federal and Provincial Legislative Lists were read harmoniously, and "taxes on the sale of goods" was held to cover the last retail sale to the consumer, while "duties of excise" was confined to goods manufactured or produced in India at, or in connection with, the manufacture stage. As the impugned levy applied to retail sales as articles of trade, without reference to manufacture or origin, it fell within provincial legislative competence and was not ultra vires. Case-Laws Indian Laws Fri, 02 Dec 1938 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=200378